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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
 1   2 
Search results for , issue "Vol 9, No 18 (2011)" : 11 Documents clear
PENGARUH PERUBAHAN KEBIJAKAN DEVIDEN TERHADAP PERUBAHAN KINERJA KEUANGAN DENGAN PERUBAHAN RASIO AKTIVITAS SEBAGAI VARIABEL INTERVENING Nany, Magdalena; Maria, Trisni Suryarini
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

Lower dividend distribution will increase retained earnings. Higher assets will increase financial per.formance if the assets is well managed. The objective of this research was to examine whether activity ratios changes is a mediator on the association between dividend policy changes and financial performances changes or not. F((ty nine companies listed at Jakarta Stock Exchange at the end 0.( 2004 that distributed their dividends for 2004 and 2004, were analyzed by path analysis. The results show that activity ratios changes isnt a mediator on the association between dividend policy changes and financial performances changes.
COMPUTER SELF EFFICACY (CSE) MAHASISWA AKUNTANSI DALAM PENGGUNAAN TEKNOLOGI INFORMASI: TINJAUAN BERDASARKAN GENDER Carolina, Carolina; Restuti, MI. Mitha Dwi
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The need ./or information can be accessed more easily if they are supported by information technology (IT). Now, almost all accounting activity is done wth computerized system. Accounting students prepared to become accountants with information technology ability. information technology only creates new opportunities for individuals who are reality qualified, because of the sophistication and the benefits of IT could be meaningless if the IT user did not develop in line with the development of IT. This study investigates whether there are Computer Self Efficacy (CSE) differences on accounting students by gender in the use of information technology. A bout 198 accounting students were used as samples. Reliability and validity tests performed in the test questionnaire. The analisis tools are independent i-test. The result were there are differences on Computer Self Efficacy (CSE) accounting students in the use of information technology by gender, which the CSE male is higher than CSE femal.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Andini H, Elisabeth; Sulistyanto, H. Sri
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The research concerning with earning management, has been conducted by many researcher. The earning management topic has become interest jor many researcher because its urgency in .financial. This research is try to improve previous research conducted by Wedari (2004) dan Midiastuty dan Machfoedz (2003), by involving new variable, auditors quality, as GCG mechanism which yang proxied with Bigfour Accountingfirm and non Big/our. The result is: Audit committee, institutional and auditor quality doesllt have influence to earning management, while commissioner board proportion and managerial ownership influencing earning management.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Alviane, Geta; Purnamasari, St. Vena
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC™) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC™) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC™) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC™) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC™) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR DALAM MATA KULIAH AKUNTANSI KEUANGAN MENENGAH I (Studi Empiris pada Mahasiswa Akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta di Semarang) Mahmudah, Noor Aini; Ika S, Ardiani
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

Students in a College consists of a wide range of attitudes and values as an individual experience which is also a reflection of the presence of family and culture. Therefore Higher Education seeks to give a stimulant to explore and grow as well as developing potential to achieve optimal student achievement. This study aims to empirically examine and analyze the influence of study habits. ability and elfort, intellectual skills. achievements in addition to Financial Accounting Intermediate I, high school grades (achievement in high school), and college grades (achievement in Higher Education) on learning achievement in subjects Intermediate Financial Accounting I. The study population in 2010 was accounting student at Public Universities and Private University in Semarang. while the samples from this study is accounting mahasisawaforce in 2007 which is being / has been taking accounting courses with a total sample o..f 1 00 respondents. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption, and test hypotheses by means of multiple regression analysis, a partial test of sign~ficance (t statistic). simultaneous sign~ficance test (F statistic test), and coefficient of determination (R2) to assess the independent variables in explaining changes in the dependent variable. Results of hypothesis testing showed that the variables study habits, ability and effort, intellectual skills, performance in addition to financial accounting medium I, achievement in high school (high school grades) and achievement in college (college grades) influential sign(/icant e.ffect on academic achievement in subjects Intermediate Financial Accounting 1, lvith a coefficient of determination equal to 32 percent, while 68 percent is explained by other reasons - because the other variables outside of this research.
PENGARUH PERUBAHAN KEBIJAKAN DEVIDEN TERHADAP PERUBAHAN KINERJA KEUANGAN DENGAN PERUBAHAN RASIO AKTIVITAS SEBAGAI VARIABEL INTERVENING Magdalena Nany; Trisni Suryarini Maria
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.31

Abstract

Lower dividend distribution will increase retained earnings. Higher assets will increase financial per.formance if the assets is well managed. The objective of this research was to examine whether activity ratio's changes is a mediator on the association between dividend policy' changes and financial performance's changes or not. F((ty nine companies listed at Jakarta Stock Exchange at the end 0.( 2004 that distributed their dividends for 2004 and 2004, were analyzed by path analysis. The results show that activity ratio's changes isn't a mediator on the association between dividend policy' changes and financial performance's changes.
COMPUTER SELF EFFICACY (CSE) MAHASISWA AKUNTANSI DALAM PENGGUNAAN TEKNOLOGI INFORMASI: TINJAUAN BERDASARKAN GENDER Carolina Carolina; MI. Mitha Dwi Restuti
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.32

Abstract

The need ./or information can be accessed more easily if they are supported by information technology (IT). Now, almost all accounting activity is done wth computerized system. Accounting students prepared to become accountants with information technology ability. information technology only creates new opportunities for individuals who are reality qualified, because of the sophistication and the benefits of IT could be meaningless if the IT user did not develop in line with the development of IT. This study investigates whether there are Computer Self Efficacy (CSE) differences on accounting students by gender in the use of information technology. A bout 198 accounting students were used as samples. Reliability and validity tests performed in the test questionnaire. The analisis tools are independent i-test. The result were there are differences on Computer Self Efficacy (CSE) accounting students in the use of information technology by gender, which the CSE male is higher than CSE femal.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Elisabeth Andini H; H. Sri Sulistyanto
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.33

Abstract

The research concerning with earning management, has been conducted by many researcher. The earning management topic has become interest jor many researcher because it's urgency in .financial. This research is try to improve previous research conducted by Wedari (2004) dan Midiastuty dan Machfoedz (2003), by involving new variable, auditors quality, as GCG mechanism which yang proxied with Bigfour Accountingfirm and non Big/our. The result is: Audit committee, institutional and auditor quality doesll't have influence to earning management, while commissioner board proportion and managerial ownership influencing earning management.
Analisis Keinginan untuk Pindah: Studi Empiris Pada KAP Besar di Jakarta Yang Berafiliasi Dengan KAP Asing (The Big Four) JADONGAN SIJABAT
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.29

Abstract

The purpose of this research is to examine the relationship of job satisfaction and organizational commitment to turnover intentions. Next, the purpose of this paper is to examine whether job satisfaction related to turnover intentions through organizational commitment. This research conducted with survey on auditors working on the big audit firms in Jakarta that affiliated to foreign audit firms (The Big Four). Unit analysis are auditors who have non-partner position i.e: junior, senior and manager that cOllcentrated in audit sen'ices. The structural equation modeling 'with AMOS program is used to analized the data. The results of this research suggest that organizational commitment has sign~fical1t negative relationship to turnover intentions. Job satisfaction has sign~ficant negative relationship to turnover intentions. Next, job satisfaction has sign~ficant positive relationship to organizational commitment. This result suggest that job satisfaction related to turnover intentions both of direct or through organizational commitment.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Geta Alviane; St. Vena Purnamasari
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.34

Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC) on perfonnance due to the human resources that are not capitalized into an asset but is charged.

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